内容摘要：

涉外税务审计是税务机关的一项重要税收管理工作。本文阐述了审计人员在审计过程中必须正确处理目的与手段、管理与服务、效率与程序之间的关系。同时建议应从提高对涉外税务审计工作的认知度，提高税务审计人员的专业素质，提高税务审计的信息化水平和完善涉外税务审计制度四个方面来完善我国涉外税务审计工作。

关键词：涉外税务　涉外企业　审计

abstract：this paper argues that a good relation between orientation and means,administration and service,efficiency and procedure should be maintained in the process of tax auditing.the paper also proposes that the understanding toward tax auditing,qualities of auditors,level of computerization and institutional innovation should be enhanced in order to further improve tax auditing concerning foreign capitals.

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